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Disclosures in audit report.

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(Querist)
09 November 2013 Mr X a director of KP pvt ltd also a director in GP pvt ltd, which has not filed annual accounts & annual return for last 3 years. Mr X is of opinion that he is not disqualified u/s 274(1) of Co's act & auditor should not mention disqualification in his audit report. Is Mr. X correct? Comment.
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Rajat

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Rajat (Querist)
10 November 2013 please answer
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Manpalca

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Manpalca (Expert)
11 November 2013 Yes, because Section 274(1) doesn't applies to a Prviate Company
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